Audit standards

The rule change addresses situations in which a firm has ceased to exist, is nonoperational or no longer wishes to remain registered.

Board members face the likelihood of a deregulatory emphasis under the incoming Trump administration and probable changes in board composition.

The Public Company Accounting Oversight Board issued a staff publication amid controversy over its proposed NOCLAR standard.

Anthony Pugliese, president and CEO of the Institute of Internal Auditors, is traveling the world as his organization expands globally.

The International Auditing and Assurance Standards Board is preparing for the adoption of its International Standard on Sustainability Assurance 5000 early next year.

The Public Company Accounting Oversight Board staff updated its short- and mid-term standard-setting agenda as well as its rulemaking agenda.

Erica Williams, who began her first term in January 2022, will now helm the Public Company Accounting Oversight Board through Oct. 24, 2029.

The Public Company Accounting Oversight Board posted a practice aid, comparison document and webinar related to the implementation of QC 1000.

Companies often face the tricky task of producing privileged and confidential information to their independent auditors for audit purposes.

The PCAOB's aggressive enforcement agenda overshadows the profession's achievements.

The resource is designed to help jurisdictions adopt the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities.

A proposal aimed at enhancing auditor responsibility for preparing consolidated financials has led to a clash between two of India's accounting regulators.

The firm agreed to settle charges with the SEC over negligence for its work for the now shuttered crypto exchange.

Disclosures of critical audit matters are fueling investment decisions, according to a study by the Center for Audit Quality.

The International Auditing and Assurance Standards Board 2023-2024 Handbook includes ISA 600 and ISA for LCE.

The advice will help in determining the appropriate situations to use the standard.

An Ontario court placed the firm and owner Ben Borgers on probation for two years for unlicensed, unregistered audit work, and ordered both to pay fines.

The commission approved proposals from the PCAOB around contributory liability, the responsibilities of the auditor, and technology-assisted data analysis.

The International Auditing and Assurance Standards Board issued new advice for auditing smaller companies.

The Public Company Accounting Oversight Board levied sanctions against firms in the U.S., Canada and the United Arab Emirates for violating various rules and standards.